Appendix 1 - Sales Ledger debt written off in financial year 2025/26 by year and reason

Perth and Kinross Council · 24 June 2026
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Appendix 1
YEAR
GONE
AWAY NO FUNDS
UNECONOMICAL
TO COLLECT
DECEASED
(NO FUNDS)
DISCRETION
PANEL
SEQ/LIQ OR
REC
DEBT
PRESCRIBED
COMMERCIAL
RENT
SERVICE
REQUEST TOTAL VAT EX VAT VALUE TOTAL DEBT
2011/12 1,964.70 1,964.70 1,964.70
2012/13 4,035.88 4,035.88 4,035.88
2013/14 4,987.08 4,987.08 4,987.08
2014/15 6,528.33 6,528.33 6,528.33
2015/16 1,259.65 1,259.65 1,259.65
2016/17 0.00 0.00
2017/18 1,767.49 1,767.49 1,767.49
2018/19 226.87 226.87 226.87
2019/20 19,411.60 19,411.60 1,039.64 20,451.24
2020/21 1,587.38 33,162.87 34,750.25 1,014.45 35,764.70
2021/22 564.56 11,719.01 459.19 7,655.98 32.64 205.40 20,636.78 2,323.01 22,959.79
2022/23 1,527.90 13,517.39 1,246.93 16,366.68 926.38 33,585.28 2,118.50 35,703.78
2023/24 4,937.29 28,885.42 1,381.52 101,219.54 1,528.61 18983.23 156,935.61 4,829.34 161,764.95
2024/25 6,530.97 9,915.71 854.88 39,198.12 6,886.79 15691.91 79,078.38 2,630.20 81,708.58
2025/26 71.57 3,264.62 107.78 15,202.45 6,437.30 1714.69 26,798.41 643.64 27,442.05
TOTAL 13,632.29 68,889.53 4,050.30 179,642.77 14,852.70 37,348.85 73,549.87 0.00 0.00 391,966.31 14,598.78 406,565.09
The Council can claim back VAT due to the VAT Bad debt relief (The Council cannot claim for the first 6 months, however
the Council can claim back 4 years prior to this to 30 September 2021). £4377.10 VAT is outwith the terms to be claimed back between 2017-2020
Sales Ledger Debt Written off in financial year 2025/26 by year and reason

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Sales Ledger Debt Recovery Process (excluding Commerical Rent)
Day 1 - Invoice Issued
If not paid, Day 29 - Final Notice issued
If not paid, Day 44 - 7 Day letter issued
Thereafter, each case is looked at individually and most cases are then passed to either the Sherriff Officer or Legal Services to collect.
Commercial Rent Debt Recovery Process
Day 1 - Invoice Issued (min 4 weeks prior to due date)
Day 29 - reminder sent to first time defaults
Day 29 - legal letter issued to persistent late payers
Day 38 - If no payment made, surveyor contacts tenant to discuss.
Day 44 - Thereafter, each case is looked at individually and most cases are then passed to either the Sherriff Officer or Legal Services to collect.
Day 44 - Interest will be added, where appropriate to late rent.